Thesis Chapters by Yuan-Heng Mao
Rice plays a significant role in the revenues of the Song dynasty (960-1279). The Song regime, wh... more Rice plays a significant role in the revenues of the Song dynasty (960-1279). The Song regime, which has a large number of administrative officials and soldiers to feed, obtains crops mainly via two ways: taxation and purchase. The government implements these two measures following a particular time schedule, which is termed “the tax period of rice” in this research. Tax period varies among different regions. This study focuses on the tax period of Jiangzhe (江浙), one of the main rice sources of the dynasty. This area, well-known for its agricultural productivity, is consisted of four administrative units: Liangzhedong Lu (兩浙東路), Liangzhexi Lu (兩浙西路), Jiangnandong Lu (江南東路), and Jiangnanxi Lu (江南西路).
This study of the tax period of rice evaluates this measurement from three aspects. First, the tax period is a crucial element of the two-tax system (兩稅法). Therefore, examining the tax period helps to clarify the whole operation process of taxation. Second, this study investigates how the tax period influences on the civilians’ economic lives. Both the rural and urban populations are affected by the circulation of government-owned grains, and the tax period unveils the time schedule of the circulation, which indicates the interweaving networks of rice supply among government, merchants, and farmers. Third, alterations of the tax period may imply some meaningful changes in the dynasty’s financial policies. This present research analyzes the fundamental differences of fiscal time schedule between Northern and Southern Song, and it proposes a new explanation of the cause of maladies in the Southern Song taxation.
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Thesis Chapters by Yuan-Heng Mao
This study of the tax period of rice evaluates this measurement from three aspects. First, the tax period is a crucial element of the two-tax system (兩稅法). Therefore, examining the tax period helps to clarify the whole operation process of taxation. Second, this study investigates how the tax period influences on the civilians’ economic lives. Both the rural and urban populations are affected by the circulation of government-owned grains, and the tax period unveils the time schedule of the circulation, which indicates the interweaving networks of rice supply among government, merchants, and farmers. Third, alterations of the tax period may imply some meaningful changes in the dynasty’s financial policies. This present research analyzes the fundamental differences of fiscal time schedule between Northern and Southern Song, and it proposes a new explanation of the cause of maladies in the Southern Song taxation.
This study of the tax period of rice evaluates this measurement from three aspects. First, the tax period is a crucial element of the two-tax system (兩稅法). Therefore, examining the tax period helps to clarify the whole operation process of taxation. Second, this study investigates how the tax period influences on the civilians’ economic lives. Both the rural and urban populations are affected by the circulation of government-owned grains, and the tax period unveils the time schedule of the circulation, which indicates the interweaving networks of rice supply among government, merchants, and farmers. Third, alterations of the tax period may imply some meaningful changes in the dynasty’s financial policies. This present research analyzes the fundamental differences of fiscal time schedule between Northern and Southern Song, and it proposes a new explanation of the cause of maladies in the Southern Song taxation.